Results 101 to 110 of about 1,907 (252)

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

Business Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki, Mohamad H. Shahrour, Alireza Rohani, Bradley R. Barnes, Chi Keung Marco Lau   +4 more
wiley   +1 more source

FACTORS OF TAX AGGRESSIVENESS: STUDY CASES IN INDONESIA

Економіка та суспільство
Tax aggressiveness is not new to the public, it is one of the ways taxpayers can use tax avoidance to reduce the amount of their tax payments to the government, especially in Indonesia. Income received by companies listed on the stock exchange makes the
Christine Gunawan, Aremi Evanta Tarigan, Rasinta Ria Ginting   +2 more
doaj   +1 more source

The Political Psychology Behind Consumer Decisions: The Complex Relationship Between Political Ideology and Political Consumerism

Journal of Consumer Behaviour, EarlyView.
ABSTRACT Political consumerism (PC) refers to consumers boycotting or deliberately buying (“buycotting”) products or brands for political, moral, or ethical reasons. This paper presents three studies that consider the intricacies of the relationship between political ideology and political consumerism.
Lara J. Greening, David Young, Lee De‐Wit, Lucia A. Reisch   +3 more
wiley   +1 more source

Governance Composition, Gender Diversity, and Regional Context as Performance Drivers in Italian Innovative Start‐Ups

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Innovative start‐ups play a crucial role in promoting innovation and economic growth, while also contributing to technological competitiveness. This study analyzes the factors influencing the economic performance of these start‐ups, focusing on governance aspects and corporate resources, with particular attention to team composition, company ...
Giovanni Baldissarro, Gianpaolo Iazzolino, Donato Morea   +2 more
wiley   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source

The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]

This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher, Sharon P. Katz, Sonja Olhoft Rego   +2 more
core  

Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach, Tal Katz‐Navon, Dana R. Vashdi   +2 more
wiley   +1 more source

Does corporate tax aggressiveness influence audit pricing?

, 2014
We evaluate whether, and under what circumstances, corporate tax aggressiveness influences audit pricing. Using a compound measure of two long-run effective tax rates, we find that tax-aggressive firms pay higher fees for external audit services after ...
Donohoe, Michael P., Knechel, Robert
core   +1 more source

CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua   +3 more
wiley   +1 more source

IMPACT OF FIRM SPECIFIC ATTRIBUTES ON CORPORATE TAX AGGRESSIVENESS OF LISTED MANUFACTURING FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance, 2020
This study investigates the impact of firm specific attributes on corporate tax aggressiveness by listed manufacturing companies in Nigeria. Firm attributes in this study were measured by firm profitability, firm leverage, capital intensity, firm growth
Kayode Ishola Abdulkadir, Saheed Olanrewaju Issa, Yusuf Danlami Yunusa   +2 more
doaj